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Barricades Company Provided the Following Information for the Year 2017

Question 88

Multiple Choice

Barricades Company provided the following information for the year 2017:
 Beginning balance -work in process inventory $25,000 Ending balance - work in process inventory 58,000 Beginning balance - raw materials inventory 82,000 Ending balance - raw materials inventory 59,000 Purchases - raw materials 357,000 Direct labour 468,000 Indirect materials 45,000 Indirect labour 20,000 Depreciation on factory plant & equipment 24,000 Plant electricity, gas & insurance 272,000\begin{array} { | l | l | } \hline \text { Beginning balance -work in process inventory } & \$ 25,000 \\\hline \text { Ending balance - work in process inventory } & 58,000 \\\hline \text { Beginning balance - raw materials inventory } & 82,000 \\\hline \text { Ending balance - raw materials inventory } & 59,000 \\\hline \text { Purchases - raw materials } & 357,000 \\\hline \text { Direct labour } & 468,000 \\\hline \text { Indirect materials } & 45,000 \\\hline \text { Indirect labour } & 20,000 \\\hline \text { Depreciation on factory plant \& equipment } & 24,000 \\\hline \text { Plant electricity, gas \& insurance } & 272,000 \\\hline\end{array}
What was the amount of direct materials used in production during 2017?


A) $380,000
B) $825,000
C) $65,000
D) $357,000

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